Handerson Corporation makes a product with the following standard costs: Standard Quantity Standard Price or Direct materials Direct labor Variable overhead or Hours 10.5 kilos 0.4 hours 0.4 hours Rate $ 8.00 per kilo $40.00 per hour $ 8.00 per hour The company reported the following results concerning this product in August. Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor Actual variable overheadcost 5,200 units 31,030 kilos 33,600 kilos 1,130 hours $215,920 24,736 $ 9,540 cost The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased The variable overhead rate variance for August is